2974                                               LAWS OF MARYLAND                         [Ch. 890

(10) "User" or "Consumer" —Any
person who purchases or acquires the
fuels taxed under this section for any
purpose other than to resell the fuel
either as is or as a component part of a
product produced for sale.

(d) (1) Every person located within
or without Anne Arundel County,
Maryland, who makes any sales or
deliveries of any commodities, taxed by
virtue of this section, within Anne
Arundel County, Maryland, shall collect
the tax from the purchaser of said
commodities and report and remit the
same as hereinafter provided. The
seller shall have the same right against
the purchaser for the collection of this
tax as he has for the collection of the
sales price of his merchandise.

(2)    Any person who uses or
consumes any of the commodities subject
to the tax by virtue of this section,
who has not paid the tax thereon to a
seller, shall pay the tax imposed
directly to the controller and shall
file a return thereof by the
twenty-fifth (25th) day of the month
succeeding the month in which the
commodity was used or consumed.

(3)    Every seller required to
collect the tax imposed by this section
shall file a return thereof with the
controller and pay the tax imposed by
the twenty-fifth (25th) day of the month
next succeeding the month in which the
taxable commodity was sold.

(4)    Any seller who fails to
collect or pay over to the controller
the tax imposed by this section shall
become personally liable for the tax
collected or required to be collected
under this section.

(5)    Any person, firm or
corporation, who uses fuels which are
produced, mined, refined, or
manufactured by the user, shall be
responsible for the payment of the tar
imposed by this section to the same
extent as if the fuels had been